No matter what option you use to achieve what you want to achieve, you will need to use your internet  connection  to help your friend.
Another option available is to make a customized live usb/cd for them with all the updates added and included for them.The easiest tool to achieve this with is ubuntu builder.
You will need to install this onto your machine, with internett access, so you can customise  the livecd/usb/install for your friend without internett access.
So first you will need to install ubuntu builder on your computer. To do so  you will need to open your terminal and add the ubuntu builder ppa
sudo add-apt-repository ppa:f-muriana/ubuntu-builder
sudo apt-get update
sudo apt-get install ubuntu-builder
Next you will need to download a currrent livecd image  http://cdimage.ubuntu.com/dvd/current/ 
Now talk to your friend and make a list  of every bit of software your friend will require on there machine . Once your list is complete, start up ubuntu builder  on your computer.
step 1 
First import the ubuntu image you previously downloaded by clicking on Select iso then import from local 
Import the image you previously downloaded 
Once imported click on edit sources.list in ubuntu builder
An editor should appear, now scoll down and remove the # from the following 4 lines in this example its an ubuntu 12.04 livecd being used
deb http://archive.ubuntu.com/ubuntu precise main restricted
deb-src http://archive.ubuntu.com/ubuntu precise main restricted
deb http://archive.ubuntu.com/ubuntu precise-updates main restricted
deb-src http://archive.ubuntu.com/ubuntu precise-updates main restricted
Also add any other sources required for additonal software to the sources.list  if not already available from the main repositories. 
Click save then click close once finished 
Step 2 
Now from ubuntu builder click on the console button 
A terminal will open and may take some time as it updates 
First lets update the livecd system 
In the terminal that opened 
apt-get upgrade 
wait until all upgrades have completed 
Now still in the terminal install any  additional software required from the software list made earlier with your friend 
apt-get install "package name" 
eg if your friend wanted  gimp installed  
apt-get install gimp 
Remember everything installed and updated  this way will be installed to the live/cd iso not your computer 
Repeat and Install everything required for your friend including additional software  and the resticted extras you wanted installed 
apt-get install ubuntu-restricted-extras
I think the suggestions  made earlier are good ones, so lets install apt-offline and apt-offline-gui to your livecd so your friend can update the system again  at a later date,with your help, from a internett connection.
apt-get install apt-offline apt-offline-gui
Once you have added everything required type exit in the terminal and press enter 
Now in ubuntu builder fill in a couple of the fields EG give your livecd a name 
Now click on the build button in ubuntu builder This will take some time so be sure to leave until completed.
Once built close ubuntu builder 
Now to find  the location of the iso you just made,  simply click files/ file system/home/ubuntu-builder/ and you should see the name/image you you just made in that folder
Your updated livecd image is now ready to burn the usual way.When installed onto your friends computer all updates and additional things you added will also be installed.